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Reasonable understanding premium icon
Croftport Ltd (TC1272)
15 Sep 2011
A Total disaster premium icon
JOHN MESSORE examines the implications of an unlikely decision by the Upper Tribunal
13 Sep 2011
New CIS penalty regime set to take effect
Fixed fine of £100 if return misses due date
13 Sep 2011
Claim demolished premium icon
McKenna Demolition Ltd; Richard McKenna (TC1204)
12 Sep 2011
Whose allowances? premium icon
Mr & Mrs Tapsell and Mr Lester as partnership The Granleys (TC1231)
09 Sep 2011
HMRC resolve Working Together concerns
P35 penalties and reconciliations among subjects
05 Sep 2011
Advisers can obtain CIS payment details
HMRC will provide where there is 'genuine need'
05 Sep 2011
New fuel rates apply from 1 September
Amounts can be used for VAT purposes
01 Sep 2011
Bridge Farm blues premium icon
RICHARD CURTIS looks at averaging claims
30 Aug 2011
No proof provided premium icon
J B Little (TC1184)
26 Aug 2011
Plant and machinery loophole closed early
Partially repeals of ‘exception for manufacturers and suppliers’
22 Aug 2011
Time to define?
JOHN NEWTH considers whether a change in the law could reduce confusion regarding self-employment and employment
16 Aug 2011
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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